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You didn't mention why you were asking. If it is relating to file access performance from a server there are a couple of other "tweaks" you may want to look at. Sometimes autotuning and the others drastically affect performance, positively or negatively, sometimes they make no difference. Newer PC and server versions as well as newer NIC drivers seem to make better use of these features but I find in many cases disabling autotuning, RSS, and Task Offloading make a huge difference. Make note of any changes implemented, if no improvement you can always revert back. PC, server NIC, and if a VM the host, may require changes.

From and earlier post of mine:
There are some known issues with newer advanced NIC properties such as "Task Offloading", and “Receive-Side Scaling” which drastically affect performance and stability of file share access if enabled and especially if you are running older drivers. The following outline changing for the command line but I have found in some cases you have to do so within the advanced NIC properties for them to take effect. Any of these changes require a reboot to take effect.

To disable Receive-Side Scaling, at a command prompt, with elevated privileges, run the the following command:
netsh int tcp set global rss=disabled

To disable Task Offload, at a command prompt, with elevated privileges, run the the following command:
netsh int ip set global taskoffload=disabled

To disable Add-On Congestion Control Provider, at a command prompt, with elevated privileges, run the the following command:
netsh int tcp set global congestion=none

I was asking the question because I used to work for a company that was adamant to put disable this on all PC's going out new. I sort of understood what it was about but the main thing that I got stuck with is working out why Microsoft would enable features that should really be disabled in most instances for best performance. along with some curiosity as to what they actually do and how it operates.

what you have written above is helpful and I have taken all those commands and saved them!